How to pay taxes when the construction site goes to other places?

Where a construction enterprise contracts a construction project in a different place, it shall pay the value-added tax in advance at the place where the construction project is located, and declare and pay taxes at the place where the institution is located.

Relevant provisions on handling tax management vouchers for outbound business activities (hereinafter referred to as foreign-related management vouchers, also known as foreign-related economic vouchers):

Issue the External Management Certificate.

1. Taxpayers who temporarily engage in business activities in other counties (cities) should apply for the issuance of the Certificate of Foreign Business with a copy of the tax registration certificate (original) and the original and copy of the business project contract at the designated window of our bureau before going out for business.

2. The certificate of foreign management personnel shall be accepted on the spot, and whether to issue it shall be decided according to the application conditions and relevant information provided. Special circumstances need to be issued, must be reported to the competent leadership for approval.

3. The foreign-related business certificate shall be issued by the competent tax authorities responsible for collecting enterprise income tax. If the taxpayer fails to pay the enterprise income tax in our bureau, it shall not issue the Certificate of Foreign Capital Management. For branches that collect and pay enterprise income tax by the head office, the head office shall be responsible for handling the foreign business certificate.

4. The issuance of certificates for foreign managers must be based on the principle of one place and one certificate, and the validity period is 30 days, and the longest period shall not exceed 180 days.

5. After the issuance of Foreign Management Certificate, it shall be recorded in the Register of Foreign Management Certificate in time and signed by the taxpayer.

Extended data:

A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

Article 16 Before going through the cancellation of tax registration, a taxpayer shall settle the tax payable, late fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates.

Seventeenth taxpayers engaged in production and business operations shall, within 15 days from the date of opening basic deposit account or other deposit accounts, report all their account numbers to the competent tax authorities in writing; If there is any change, it shall be reported in writing to the competent tax authorities within 15 days from the date of change.

Article 18 Unless it is not required to issue a tax registration certificate according to regulations, taxpayers must hold a tax registration certificate to handle the following matters:

(1) Opening a bank account;

(2) Applying for tax reduction, exemption and refund;

(three) to apply for extension of declaration and extension of tax payment;

(4) Receiving and purchasing invoices;

(five) to apply for the issuance of tax management certificates for business activities abroad;

(6) Handling business suspension or closure;

(7) Other relevant tax matters.

Article 19 The tax authorities shall implement a system of periodic verification and replacement of tax registration certificates. Taxpayers should hold relevant certificates to the competent tax authorities for verification or replacement procedures within the prescribed time limit.

Article 20 A taxpayer shall publicly hang the original tax registration certificate in its place of production, business operation or office and accept the inspection by the tax authorities.

References:

Baidu Encyclopedia-Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

References:

Baidu Encyclopedia-Foreign Management Certificate